Rajesh Kumar vs Commissioner Of Income Tax
2021 Latest Caselaw 2261 Del

                              $~A-11
                              *    IN THE HIGH COURT OF DELHI AT NEW DELHI

                              +     W.P.(C) 6670/2020 & C.M.No.23186/2020
                                    RAJESH KUMAR                                              ..... Petitioner
                                                        Through     None
                                                        versus

                                    COMMISSIONER OF INCOME TAX              ..... Respondent

Through Mr.Puneet Rai, Advocate.

                              %                                      Date of Decision: 23rd August, 2021

                              CORAM:
                              HON'BLE MR. JUSTICE MANMOHAN
                              HON'BLE MR. JUSTICE NAVIN CHAWLA

                                                        J U D G ME N T

                              MANMOHAN, J: (Oral)

1. The petition has been heard by way of video conferencing.

2. The matter has been taken up for hearing today as 20th Au gu st, 2021 was declared a holiday.

3. Present writ petition has been filed challenging t he order dat ed 11 th March, 2020 passed by the respondent - Commissioner of Income Tax under section 147 read with section 144 of the Income Tax Act, 1961 dismissing the appeal filed by the petitioner against dem and n otice dat ed 17th July, 2019 for the Assessment Year 2007-2008 on the ground of limitation and in the alternative, seeking a direct ion t o t he respondent - Commissioner of Income Tax to adjudicate de novo on merits the

Signature Not Verified Digitally Signed By:JASWANT

Signing Date:25.08.2021 07:45:07 application filed by the petitioner for the Assessment Year 2007-2008.

4. Learned counsel for the respondent st ates t hat t he pet itioner, aft er filing the present petition, had also filed an appeal before the ITAT impugning the same order dated 11th March, 2020. He states that ITAT h as allowed the petitioner's appeal vide judgment an d order dat ed 23 r d Ju ne, 2021. The relevant portion of the order dated 23rd June, 2021 passed by t h e ITAT is reproduced hereinbelow:-

"10. Considering the facts of the case in the light of the aforestated findings of the Hon'ble Supreme Court (supra) we restore the entire appeal to the file of the AO. The AO is directed to issue notice to all the legal heirs of the deceased assessee and decide afresh as per the provisions of the law after giving a reasonable and sufficient opportunity of being heard to the assessee."

5. On the last date of hearing, none was present for the petitioner. Even today, none is present for the petitioner.

6. Keeping in view the aforesaid, the present writ petition alon g with pending application is disposed of as satisfied.

7. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail

MANMOHAN, J

NAVIN CHAWLA, J AUGUST 23, 2021 KA

Signature Not Verified Digitally Signed By:JASWANT

Signing Date:25.08.2021 07:45:07